CAJ | 학술논문

期货套期保值交易能有效规避现货交易的价格风险,保证企业生产经营的稳定性。现行企业会计准则对我国套期保值业务的会计处理作了具体规定,但在被套期项目的确认、套期保值高度有效的认定及评价、套期保值的分类等问题上仍有待改进。根据株冶集团期货套期保值业务操作和会计处理的实际情况,应运用个别计价法锁定被套期项目数量与金额、简化套期保值高度有效的认定及评价、明确套期保值分类,有效提高套期保值业务抗风险、保收益的能力。
기화투기보치교역능유효규피현화교역적개격풍험,보증기업생산경영적은정성。현행기업회계준칙대아국투기보치업무적회계처리작료구체규정,단재피투기항목적학인、투기보치고도유효적인정급평개、투기보치적분류등문제상잉유대개진。근거주야집단기화투기보치업무조작화회계처리적실제정황,응운용개별계개법쇄정피투기항목수량여금액、간화투기보치고도유효적인정급평개、명학투기보치분류,유효제고투기보치업무항풍험、보수익적능력。
Futures hedging transaction can effectively avoid the price risk of spot transaction,making sure the stability of enterprise produces management.The current enterprise accounting standards have been some specific provisions about China＇s hedge accounting treatment,but there are many problems about hedged item recognition,hedging highly effective identification and evaluation,hedge classification still need to be improved.According to the actual situation of futures hedging operations and accounting in Zhuzhou Smelter Group,specific identification method should be used to lock the hedged item quantity and amount,simplifying the hedging of highly effective identification and evaluation and clearing hedge classification,finally we can effectively improve the hedging risk resistance and the ability of accrual.